https://www.taxtmi.com/caselaws?id=51258 Duty demand and penalties for alleged non-inclusion of free-supplied materials and excess transportation charges were set aside because the department already had the relevant invoices and purchase orders. The Tribunal found no suppression of facts or intent to evade duty, noting that the information was disclosed to the department and no new material emerged from later investigation. On that basis, the extended limitation period could not be invoked, the demand was treated as time-barred, and the penalties under Section 11AC and Rule 173Q were also removed. en-us Mon, 25 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51258 Duty demand and penalties for alleged non-inclusion of free-supplied materials and excess transportation charges were set aside because the department already had the relevant invoices and purchase orders. The Tribunal found no suppression of facts or intent to evade duty, noting that the information was disclosed to the department and no new material emerged from later investigation. On that basis, the extended limitation period could not be invoked, the demand was treated as time-barred, and the penalties under Section 11AC and Rule 173Q were also removed. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51258